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- Essentially, the lifeblood doctrine emphasizes that taxation is indispensable to the existence of government such that the government needs the contribution of its citizens in order to function and operate. This doctrine is often quoted in several rulings of the BIR and court cases.
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Essentially, the lifeblood doctrine emphasizes that taxation is indispensable to the existence of government such that the government needs the contribution of its citizens in order to function and operate. This doctrine is often quoted in several rulings of the BIR and court cases.
1. Lifeblood Theory/Doctrine. The lifeblood theory is the underlying theory of taxation. Without taxes, the government can neither exist nor endure (NAPOCOR v City of Cabanatuan). Taxes are the lifeblood of the government and their prompt and certain availability are an imperious need. The government would be paralyzed without taxes.
Jul 11, 2023 · Pursuant to the lifeblood doctrine, numerous court cases (e.g., CTA EB No. 1837 and G.R. No. 197945) have allowed tax authorities enough discretion to avail themselves of the most efficient way to collect taxes with as little interference as possible.
- 1 Three (3) Inherent Powers of The State
- Dreams, 2017)
- Taxation Definition and Explanation
- Lifeblood Doctrine
Power of Taxation: An inherent power of the state exercised through legislature, to impose burdens upon subjects and objects within its jurisdiction, for the purpose of raising revenues to carry ou...
Similarities among the three inherent powers of the State: 1 are inherent in the State.Explanation: The moment that there is already an independent state these powers will beautomatically be present also. That is why they are called inherent powers.2 exist independently of the constitution. Explanation: It means that these 3 inherent powers exist e...
Taxation is the process or means by which the sovereign, through its lawmaking body, imposesburdens upon subjects and objects within it’s jurisdiction for the purpose of raising revenues tocarry put legitimate objects of government. (The Law Student, 2012l Explanation: To have a better understanding on the definition that is given above. Taxation i...
Without taxes, the government would be paralyzed for lack of motive power to activate andoperate it. (CIR v. Algue, Inc., G. No. L-28896, February 17, 1988, 158 SCRA 9) Explanation: Just like in a human body the blood is the river of life. In a government, taxation isthe blood of the government that keeps it alive. In short, without taxation no gov...
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Mar 9, 2021 · Simply put, taxes are “the lifeblood of government and should be collected without necessary hindrance,” as the Supreme Court has, time and again, enunciated in a number of decisions.
- Mike Toledo
Jan 5, 2023 · Withholding agents as refund claim agents. Kathleen Galano Tax Assistant Manager, PwC Philippines 05 Jan 2023. Without taxes, government cannot function properly. The simple truth of the “lifeblood” doctrine forms the basis for the government taxing individuals and corporations alike.
May 1, 2018 · After all, taxes are the lifeblood of the government and its prompt collection is necessary to ensure the orderly existence of any state. Nevertheless, the lifeblood doctrine is not without limitations. It should not operate to disregard rules promulgated on the basis of sound public policy.
